Why are excise and customs laws not taught in our law schools and IIMs?

By Vijay Kumar

Excise, Service Tax and customs would account for about 30 to 40 percent of the turnover of a company and these IIM graduates land up in these companies with absolutely no idea of excise and its complications. Isn’t it time that these fiscal laws are taught in the Law schools and B schools? And why not follow Lalu’s example and establish a chair for study of taxes in the National Law School or the IIMs?

Interviewing the Chairman of the Bar Council of India for TIOL five years ago, I asked him,

Q. While taxation laws are taught by many universities, the laws do not include Customs and Central Excise Laws, which have produced voluminous case laws and these taxes are the biggest source of revenue for the state. Don't you think Excise and Customs law should be included in the law curriculum?

Ans: It is a fact that Excise and Customs is an important branch of law. But as things stand, in the curriculum, we have 21 compulsory subjects and four optional papers and among them, taxation is one. However as Central Excise is generally a subject that has importance in urban areas where industries are located and Customs generally in port areas. As on date these two branches have become subjects of specialisation and not subjects which the average law practitioner in the country has to know or learn. Being a subject limited to major urban centres, though in terms of revenue, it contributes a major chunk to the national revenues. Its impact is not universal in the sense that it does not touch all the legal practitioners in the community. For that matter, sales tax, income tax are also not compulsory subjects and at this stage, it may not be possible to include it in the compulsory subjects. Among the optional subjects, it may be included as part of taxation